E-Stamping
01. What are the services for which Stamp Duty can be paid through MCA21 system?
Stamp Duty payable on Filing of e-form 1 (including MOA & AOA), 5 and 44 can be paid through MCA21 system.
02. Am I required to fill the details of stamp duty in eform manually?
No, when user selects option to pay stamp duty through MCA21 system, the system itself prefills relevant details in the eform. In case user opts to pay stamp duty in physical manner, details of the same shall have to be provided in the eForm by the user.
03. Can I pay Stamp Duty in electronic manner with respect to all States / UTs?
List of States/ Union Territories in which eStamp duty payment on Form 1, MoA, AoA, Form 5 and Form 44 is available on line through MCA portal:
04. Whether payment of stamp duty through MCA21 system is Mandatory?
Payment of stamp duty through MCA21 system is OPTIONAL till 31.12.2009. User may pay stamp duty either through MCA21 system or in the same manner as was prevailing till now. But w.e.f. 1st January, 2010, stamp duty shall have to be paid only through electronic mode for the states which have agreed for e-stamping. Please refer notification SO S.O.
05. What are the modes of payment of stamp duty through MCA21 system?
There are two modes, stamp duty can be paid through MCA21 system either off-line or on –line.
There shall be separate SRN / challan for stamp duty, in addition to SRN / challan for MCA21 services.
07. What shall be the validity of challan for payment of stamp duty?
Validity of challan for payment of stamp duty shall be the same as that of the challan for MCA21 service fees.
An Information note has been provided on the challan of stamp duty regarding payment of stamp duty. Please refer to the same.
09. What is the procedure to pay for the challan generated for stamp duty?
Challan generated for stamp duty is to be paid in the same manner as challan for MCA21 services fees is deposited in an authorized bank.
It is not necessary to pay these two challans simultaneously but these should be paid within the validity period mentioned on the challan. It is suggested to make payment of both of these challans simultaneously as processing of the eForm shall not start unless both of these i.e. the MCA21 Service fees and stamp duty is paid and payment is confirmed."
11. What shall be the consequences if payment is deposited for only one challan?
In such a case system will wait for payment till the validity of pending challan and transaction will get cancelled thereafter, if not paid.
12. Transaction status of my SRN is 'Waiting for payment of stamp duty fees'. What should I do?
Please ensure that applicable stamp duty for the eform filed by you has been paid.
Refund of stamp duty, if any, will be processed by the government of respective State / UT in accordance with the rules and procedures as per the State / UT Stamp Act.
14. What if amount of stamp duty is in decimal?
System will round it up to the higher rupee amount.
15. Whether I shall get itemized details of stamp duty also in case of online mode of payment?
Yes, user has to pay MCA21 service fees first, after successful payment of the same, system will direct the user to the screen containing itemized details of stamp duty. There user can find link for payment of stamp duty and to view receipt for MCA21 services fees.
No, when MCA21 service fees has been paid online, user may opt to pay stamp duty either online or offline.
In case of STP forms, for example annual forms 20B, 23AC & 23ACA etc, if there is any defect or incompleteness, same is marked by the RoC as ‘Defective’. You are required to file such form afresh after rectifying the defects/ incompleteness with payment of fee and additional fee, as applicable.
User is advised to submit form 67 providing details of payment of stamp duty through “Pay Stamp Duty Fees” facility.
19. Where can I find the “Pay Stamp Duty Fees” facility?
“Pay Stamp Duty Fees” facility has been provided under the tab “Services” available after login on MCA21 Portal.
20. What are the usages of “Pay Stamp Duty Fees” facility?
This function has been given for two purposes:
1. In case customer does not proceed for payment of stamp duty immediately after payment of MCA21 service fees online, he/she can pay stamp duty later on using “Pay Stamp Duty fees” facility.
21. Is there any time limit till when I can use “Pay Stamp Duty Fees” facility?
This facility shall be available as per the validity of challan generated for MCA21 service fees. In case user has opted for on-line payment of MCA21 service fees, “Pay Stamp Duty Fees” facility shall be available till the date as would have been the date of validity of challan had user opted for off-line mode of payment for payment of MCA21 service fees.
No, in such case there is no need to file any physical document to the concerned RoC office.
23. Is change of State/UT possible after paying stamp duty using MCA21 system?
No, request for change in particulars of State / UT is not maintainable subsequent to payment of stamp duty through MCA21 system.
Refund of stamp duty, if any, will be processed by the government of respective State / UT in accordance with the rules and procedures as per the State / UT Stamp Act.
Yes, but the point to be noted is that in case stamp duty applicable to form being resubmitted, is higher than the stamp duty paid on the corresponding form filed earlier, system will not accept the resubmission.
No, the process of payment of stamp duty through MCA21 system is applicable to the filing of eform 1 (including MOA & AOA), 5 and 44 only.
No, if user pays stamp duty through MCA21 system, there is no need to visit stamping authorities.
Yes, in case stamp duty has been paid through physical stamp paper, the same shall be available for inspection in case the scanned image of the same was filed as an attachment to the eform.
29. Where can I find rules / rates related to stamp duty?
Please refer to the “Information” tab available on the home page of MCA21 Portal.
